The 1099 reporting threshold is moving from $600 to $2,000 for the most common forms, the first change since 1954. It applies to payments made in 2026, on forms filed in January 2027. What you filed this past January still used $600.

    The rules for 1099 and W-9 compliance have fundamentally changed. As the IRS retires the legacy FIRE system for the modern IRIS platform, filers face stricter transmission schemas, mandatory Transmitter Control Code (TCC) updates, and unforgiving data validation rules. Add proposed W-9 updates, shifting federal thresholds, and a growing patchwork of state requirements, and waiting until January to request vendor data and compile 1099s is no longer viable.

    In this session, Mark Schwartz 1099 experts guide CPAs and tax practitioners through the regulatory and technical shifts shaping the upcoming filing season. Learn how to move from a reactive year-end scramble to an efficient compliance workflow, including digital W-9 onboarding, upfront TIN validation, direct IRIS transmission, and multi-state reporting. Discover how automation eliminates manual entry, prevents B-Notices, and lets your practice handle higher filing volumes with fewer headaches and lower audit risk.

    Learning Objectives:

    • Who has to issue 1099s, and who actually receives one
    • What the new $2,000 threshold changes (& when it takes effect)
    • Why the W-9 still matters more than the threshold
    • NEC vs. MISC, and the 2 mistakes that repeat every year
    • Filing deadlines, per-form penalties & the FIRE system shutdown
    • A year-end checklist to run before January 31
    • Identify critical 2026 regulatory changes, including the IRS FIRE-to-IRIS mandate and Form W-9 updates
    • Evaluate compliance risks from shifting federal thresholds and expanding state reporting mandates
    • Implement digital W-9 collection and TIN validation practices that eliminate penalties and B-Notices
    • Assess how cloud automation and direct IRIS integration streamline multi-state filing and recipient delivery

    Who Will Benefit:

    • Accounts Payable Managers
    • Payroll and Tax Reporting Specialists
    • Finance Directors
    • Compliance Officers
    • Tax Accountants
    • HR Professionals managing contractor/vendor classifications
    • Controllers and Assistant Controllers
    • Bookkeepers
    • Small Business Owners
    • CPA Firm Staff and Partners
    • Legal and Risk Management Professionals
    • Procurement and Vendor Management Leads

    HRCI Credits | SHRM Credits

    • HRCI : 1.5| SHRM : 1.5
    • HRCI Credits: 1.5
    • SHRM Credits: 1.5

    Pioneer Educator is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.5 PDCs for the SHRM-CPSM or SHRM-SCPSM. For more information about certification or recertification, please portal.shrm.org.

    HR Certification Institute’s® (https://www.hrci.org) official seal confirms that Pioneer Educator meets the criteria for pre-approved recertification credit(s) for any of HRCI’s eight credentials, including SPHR® and PHR®.

    This Program, has been approved for 1.5  HR (General) recertification credit hours toward aPHR®, aPHRi™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™recertification through HR Certification Institute® (HRCI®).

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